Freelance Developer Taxes in Canada

What freelance web developers can usually deduct

• Computers and equipment: claimed over time as capital cost allowance (CCA) — computers are usually class 50, software class 12
• Software subscriptions, hosting, domains, APIs and developer tools
• Home office: the business share of rent or mortgage interest, utilities and insurance
• Internet and phone: the business-use percentage
• Courses, books and conferences related to your current work
• Bank and payment fees (Stripe, PayPal, Wise)

Only the business part of a cost is deductible, and you need a receipt or record for each. See CRA's guide T4002.

GST/HST

Services to clients outside Canada are often zero-rated for GST/HST (0% but still reported once you are registered). Canadian clients pay GST/HST at their province's rate once you pass $30,000. Check with our GST/HST calculator.

Keep good records

Income received in USD must be converted to Canadian dollars — use the Bank of Canada rate for the day, or the yearly average when it is reasonable and used consistently. Keep records for six years.

Your province

• Self-employed tax in Ontario
• Self-employed tax in Quebec
• Self-employed tax in British Columbia
• Self-employed tax in Alberta
• Self-employed tax in Manitoba
• Self-employed tax in Saskatchewan
• Self-employed tax in Nova Scotia
• Self-employed tax in New Brunswick
• Self-employed tax in Newfoundland and Labrador
• Self-employed tax in Prince Edward Island
• Self-employed tax in Yukon
• Self-employed tax in Northwest Territories
• Self-employed tax in Nunavut

Questions